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2016年10月,财政部印发了《会计改革与发展“十三五”规划纲要》,将“推进管理会计广泛应用”作为未来五年会计改革与发展工作的重点任务之一。作为量化管理和精细化管理的工具,管理会计正日益成为企业间谋求竞争优势的一项重要手段。如何更好地推进管理会计的广泛应用、搭建适合企业运营特点和管理需求的管理会计体系?记者采访了财政部管理会计咨询专家、财政部会计信息化委员会咨询专家、北京元年科技股份有限
In October 2016, the Ministry of Finance issued the “Outline for Accounting Reform and Development” and the “Thirteenth Five-Year Plan” of “Accounting Reform and Development”, making “promoting the extensive application of management accounting” one of the key tasks for the accounting reform and development in the next five years. As a tool for quantitative management and meticulous management, management accounting is increasingly becoming an important means of seeking competitive advantage among enterprises. How to better promote the extensive application of management accounting and set up a management accounting system that suits the characteristics of business operation and management needs? The reporter interviewed the management accounting consultant of the Ministry of Finance and the consultant expert of the Accounting Information Committee of the Ministry of Finance.